 There must be a donor competent to make the gift, a clear and unmistakable intention on his part to make it, a donee capable of taking the gift, a conveyance, assignment, or transfer sufficient to vest the legal title in the donee, without power of revocation...  United States Congressional Serial Set - 56. lappuse1974Pilnskats - Par šo grāmatu
 | United States. Board of Tax Appeals - 1934 - 1512 lapas
...legal title In the ilonee, without power of revocation at the will of the donor, and a relinquisliment of dominion and control of the subject matter of the gift by delivery to the donee. * * • See also Parrott v. Nod, 8 Fed. (2d) 368; Blair v. Rosseter, 33 Fed. (2d) 286; Adams v. Hagerott,... | |
 | United States. Congress. House. Committee on the Judiciary - 1974 - 576 lapas
...legal title in the donee, without power of revocation at the will of the donor, and a relinguishment of dominion and control of the subject matter of the...rigid. The courts agree that the central issue in 27/ 40 F.2d 398, 404 (8th Cir. 1930). C_f . , Richardson v. Commissioner of Internal Revenue, 126 F.2d... | |
 | United States. Congress. House. Committee on the Judiciary - 1974 - 1630 lapas
...gift, a conveyance, assignment, or transfer sufficient to vest the legal title in the donee, v/ithout power of revocation at the will of the donor, and...judicial application of common law gift criteria has been 2B/ anything but rigid. The courts agree that the central issue in 2_7/ 40 F.2d 398, 404 (8th Cir.... | |
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